Thomas Walker, 63, of Ridgefield, pleaded guilty on May 18 before U.S. District Judge Stefan R. Underhill in Bridgeport to willful failure to account for and pay over employment taxes. The announcement was made by David X. Sullivan, United States Attorney for the District of Connecticut, and Thomas Demeo, Special Agent in Charge of IRS Criminal Investigation in New England.
According to court documents and statements made in court, Walker owned and operated New England Country Day School (NECDS), a daycare and preschool located in Danbury. Walker knew he had a legal duty to collect and account for income taxes owed by employees of NECDS and pay those withholdings to the Internal Revenue Service on a quarterly basis along with Social Security and Medicare taxes. Beginning at least as early as 2018 through 2024, Walker failed to file required employment tax forms and willfully failed to make most related payments of withholding taxes on behalf of NECDS. This resulted in a tax loss of approximately $639,158 to the IRS.
The charge carries a maximum term of imprisonment of five years. Walker is released pending sentencing, scheduled for August 31.
“This matter is being investigated by the Internal Revenue Service, Criminal Investigation Division,” officials said. “The case is being prosecuted by Assistant U.S. Attorney Stephanie T. Levick.”
The U.S. Attorney for the District of Connecticut prosecutes federal crimes and handles civil cases within the district; it operates under the Department of Justice with about 68 assistant U.S. attorneys serving all residents across Connecticut, according to its official website.